Journal ArticleDOI
Intellectual capital and traditional measures of corporate performance
TLDR
In this paper, the authors investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, productivity, and market valuation.Abstract:
The principal purpose of this study is to investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, productivity, and market valuation. Data are drawn from a sample of 75 publicly traded firms from South Africa from business sectors heavily reliant on intellectual capital. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that associations between the efficiency of VA by a firm's major resource bases and profitability, productivity and market valuation are generally limited and mixed. Overall, the empirical findings suggest that physical capital remains the most significant underlying resource of corporate performance in South Africa despite efforts to increase the nation's intellectual capital base.read more
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Sinergy of Working Capital and Intellectual Capital to the Creation of Profit as the Source of Local Revenue (An Emphirical Study at BPR in West Java in 2012-2016)
TL;DR: In this article, the authors conducted a survey method by using quantitative research method to get past or current data for decision making, the data sources used are secondary data sources through the publication of information by financial authorities such as Bank Indonesia or the Financial Services Authority (OJK) as well as primary data source through direct monitoring to the object of research and through the sending and answer questionnaire, the collected data examined covering the year 2012-2016.
Journal ArticleDOI
The role of intellectual capital in financial development: evidence from the banking sector of Turkey
TL;DR: In this article, the authors explored and compared intellectual capital and its three components in deposit, investment and participation banks operating in Turkey's banking sector, and analyzed empirically the relationship between intellectual capital (IC) and financial performances of the banks.
Journal ArticleDOI
Does Intellectual Capital Affect Financial Leverage of Chinese Agricultural Companies? Exploring the Role of Firm Profitability
Guangchun Jin,Jian Rong Xu +1 more
TL;DR: In this article , the authors examined the relationship between intellectual capital and firms' financial leverage by exploring whether firm profitability mediates this relationship, using a dataset of Chinese agricultural listed companies during the period of 2014-2020.
Journal Article
Intellectual Capital in Tech Industries: a Longitudinal Study
Scott Erickson,Helen N. Rothberg +1 more
TL;DR: In this paper, the authors report on data collected over time on intellectual capital levels in three high-tech industries and present data on competitive intelligence activity in the same industries, showing that knowledge management is more strategic than is commonly portrayed, with the level of development and sharing of knowledge depending on circumstances at the national, industry and firm level.
Journal ArticleDOI
Productivity growth: importance of learning, intellectual capital, and knowledge workers
Zbigniew Pastuszak,Petri Helo,Tzong Ru Lee,Pornthep Anussornnitisarn,Narongsak Comepa,Kridsada Fankham-ai +5 more
TL;DR: In this paper, the authors examined the impacts of intellectual capital (IC) and knowledge workers on productivity and found that knowledge workers positively affect a firm's productivity, while IC positively affects creativity and innovation in a workplace.
References
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Journal ArticleDOI
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
Thomas Donaldson,Lee E. Preston +1 more
TL;DR: In this article, the authors examine three aspects of the stakeholder theory and critique and integrate important contributions to the literature related to each, concluding that the three aspects are mutually supportive and that the normative base of the theory-which includes the modern theory of property rights-is fundamental.
Book
Intellectual Capital: The New Wealth of Organizations
TL;DR: In this article, the authors argue that knowledge has become the most important fact of economic life and that knowledge is the chief ingredient of what is bought and sold, the raw material people work with.
Journal ArticleDOI
Intellectual capital: an exploratory study that develops measures and models
TL;DR: In this paper, an empirical pilot study that explores the development of several conceptual measures and models regarding intellectual capital and its impact on business performance is presented, which can help both academics and practitioners more readily understand the components of Intellectual Capital and provide insight into developing and increasing it within an organization.
Journal ArticleDOI
Assessing knowledge assets: a review of the models used to measure intellectual capital
TL;DR: A review of the literature pertaining to the assessment of knowledge assets can be found in this article, where a variety of models have surfaced in an attempt to measure IC and this paper aims to highlight their strengths, weaknesses and operationalizations.
Book
Intellectual Capital: Navigating the New Business Landscape
TL;DR: In this paper, the authors present an organizational system that helps managers maximize the flow of intellectual capital in their companies, providing insights gained by leading experts from the practice, research, and consulting side of business management.
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